What type of example serves as a guide for budget preparation?

A sample project plan serves as a guide for budget preparation because it helps outline the scope, objectives, and deliverables of a project, which are essential components to consider when determining the financial resources required. The project plan details tasks, timelines, and resource allocation, providing a framework that aids in forecasting costs and identifying necessary funding.

Using a sample project plan allows for a more organized approach to budgeting by ensuring that all foreseeable expenses and revenue sources are accounted for in the context of the project's goals. It facilitates better communication among stakeholders and helps ensure that budgeting aligns with project intentions.

In contrast, while other options like a sample financial report, standard operating procedure, and draft budget sheet might also have relevance in different contexts, they do not specifically guide the budget preparation process centered around a project's context and requirements as effectively as a sample project plan does. A sample financial report typically reflects past financial performance, while standard operating procedures focus on operational guidelines, and a draft budget sheet is more about formatting or organizing projected expenses rather than guiding the budget creation itself.